Acca F7 Revision Notes.pdf 15583j
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REVISION NOTES ACCA Paper F7 FINANCIAL REPORTING FOR EXAMS IN 2014
F7 .Revision .Notes .2014
2
TABLE OF CONTENTS CHAPTER
PAGES NO.
CHAPTER 1:THE CONCEPTUAL FRAMEWORK
4
CHAPTER 2: THE REGULATORY FRAMEWORK
9
CHAPTER 3:PRESENTATION OF PUBLISHED FINANCIAL STATEMENTS
11
CHAPTER 4: NON – CURRENT ASSETS
14
CHAPTER 5 :INTANGIBLE ASSETS
17
CHAPTER 6:IMPAIRMENT OF ASSETS
19
CHAPTER 7:REPORTING FINANCIAL PERFOMANCE
21
CHAPTER 8: INTRODUCTION TO GROUPS
24
CHAPTER 9: THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION
27
CHAPTER 10:THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
32
CHAPTER 11:ING FOR ASSCIATES
34
CHAPTER 12:INVENTORIES AND CONSTRUTION CONTRACTS
35
CHAPTER 13: PROVISIONS,CONTIGENT LIABILITIES AND CONTIGENT ASSETS
38
CHAPTER 14:FINANCIAL ASSETS AND LIABILITIES
40
CHAPTER 15: THE LEGAL VERSUS THE COMMERCIAL VIEW OF ING
44
CHAPTER 16: LEASING
48
F7 .Revision .Notes .2014
3
CHAPTER
PAGES No
CHAPTER 17:ING FOR TAXATION
50
CHAPTER 18: EARNINGS PER SHARE
53
CHAPTER 19: ANALYSING AND INTERPRETING FINANCIAL STATEMENTS
55
CHAPTER 20: LIMITATIONS OF FINANCIAL STATEMENTS AND INTERPRETATION TECHNIQUES
58
CHAPTER 21: STATEMENT OF CASH FLOWS
60
CHAPTER 22: ALTERNATIVE MODELS AND PRACTICES
62
CHAPTER 23: NOT- FOR – PROFIT AND PUBLIC SECTOR ENTITICS
63
F7 .Revision .Notes .2014
4
F7 CHAPTER 1
F7 .Revision .Notes .2014
5
F7 .Revision .Notes .2014
6
F7 .Revision .Notes .2014
7
F7 .Revision .Notes .2014
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CHAPTER 2
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10
F7 .Revision .Notes .2014
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CHAPTER 3
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12
F7 .Revision .Notes .2014
13
F7 .Revision .Notes .2014
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CHAPTER 4
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15
F7 .Revision .Notes .2014
16
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CHAPTER 5
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18
F7 .Revision .Notes .2014
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CHAPTER 6
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20
F7 .Revision .Notes .2014
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CHAPTER 7
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23
F7 .Revision .Notes .2014
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CHAPTER 8
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25
F7 .Revision .Notes .2014
26
F7 .Revision .Notes .2014
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CHAPTER 9
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28
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30
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31
F7 .Revision .Notes .2014
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CHAPTER 10
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33
F7 .Revision .Notes .2014
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CHAPTER 11
F7 .Revision .Notes .2014
35
CHAPTER 12
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36
F7 .Revision .Notes .2014
37
F7 .Revision .Notes .2014
38
CHAPTER 13
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39
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CHAPTER 1-
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CHAPTER 15
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CHAPTER 16
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CHAPTER 17
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CHAPTER 18
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F7 .Revision .Notes .2014
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CHAPTER 19
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F7 .Revision .Notes .2014
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CHAPTER 20
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59
F7 .Revision .Notes .2014
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CHAPTER 21
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F7 .Revision .Notes .2014
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CHAPTER 22
F7 .Revision .Notes .2014
63
CHAPTER 23
F7 .Revision .Notes .2014
64
F7 .Revision .Notes .2014
65
F7 .Revision .Notes .2014
REVISION NOTES ACCA Paper F7 FINANCIAL REPORTING FOR EXAMS IN 2014
F7 .Revision .Notes .2014
2
TABLE OF CONTENTS CHAPTER
PAGES NO.
CHAPTER 1:THE CONCEPTUAL FRAMEWORK
4
CHAPTER 2: THE REGULATORY FRAMEWORK
9
CHAPTER 3:PRESENTATION OF PUBLISHED FINANCIAL STATEMENTS
11
CHAPTER 4: NON – CURRENT ASSETS
14
CHAPTER 5 :INTANGIBLE ASSETS
17
CHAPTER 6:IMPAIRMENT OF ASSETS
19
CHAPTER 7:REPORTING FINANCIAL PERFOMANCE
21
CHAPTER 8: INTRODUCTION TO GROUPS
24
CHAPTER 9: THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION
27
CHAPTER 10:THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
32
CHAPTER 11:ING FOR ASSCIATES
34
CHAPTER 12:INVENTORIES AND CONSTRUTION CONTRACTS
35
CHAPTER 13: PROVISIONS,CONTIGENT LIABILITIES AND CONTIGENT ASSETS
38
CHAPTER 14:FINANCIAL ASSETS AND LIABILITIES
40
CHAPTER 15: THE LEGAL VERSUS THE COMMERCIAL VIEW OF ING
44
CHAPTER 16: LEASING
48
F7 .Revision .Notes .2014
3
CHAPTER
PAGES No
CHAPTER 17:ING FOR TAXATION
50
CHAPTER 18: EARNINGS PER SHARE
53
CHAPTER 19: ANALYSING AND INTERPRETING FINANCIAL STATEMENTS
55
CHAPTER 20: LIMITATIONS OF FINANCIAL STATEMENTS AND INTERPRETATION TECHNIQUES
58
CHAPTER 21: STATEMENT OF CASH FLOWS
60
CHAPTER 22: ALTERNATIVE MODELS AND PRACTICES
62
CHAPTER 23: NOT- FOR – PROFIT AND PUBLIC SECTOR ENTITICS
63
F7 .Revision .Notes .2014
4
F7 CHAPTER 1
F7 .Revision .Notes .2014
5
F7 .Revision .Notes .2014
6
F7 .Revision .Notes .2014
7
F7 .Revision .Notes .2014
8
F7 .Revision .Notes .2014
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CHAPTER 2
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F7 .Revision .Notes .2014
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CHAPTER 3
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F7 .Revision .Notes .2014
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F7 .Revision .Notes .2014
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CHAPTER 4
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F7 .Revision .Notes .2014
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F7 .Revision .Notes .2014
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CHAPTER 5
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CHAPTER 6
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F7 .Revision .Notes .2014
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CHAPTER 7
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CHAPTER 8
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CHAPTER 9
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CHAPTER 10
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CHAPTER 11
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CHAPTER 12
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F7 .Revision .Notes .2014
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CHAPTER 13
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CHAPTER 1-
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CHAPTER 15
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CHAPTER 16
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CHAPTER 17
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CHAPTER 18
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CHAPTER 19
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CHAPTER 20
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CHAPTER 21
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F7 .Revision .Notes .2014
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CHAPTER 22
F7 .Revision .Notes .2014
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CHAPTER 23
F7 .Revision .Notes .2014
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F7 .Revision .Notes .2014
65
F7 .Revision .Notes .2014
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